The 2022 NBA offseason is almost here, and all 30 teams will face a bevy of difficult decisions.
Every roster is bound to look a little different next year, and the decisions made by each front office will dictate the outcome of next season and beyond.
Some contending teams, like the Golden State Warriors and Boston Celtics, will be able to have any easy time keeping the core of their roster together going into next season, while other postseason hopefuls, like the Los Angeles Lakers and Philadelphia 76ers, will have some tough choices to make regarding the contracts of their veteran stars.
Some teams, like the New York Knicks and Portland Trail Blazers, will be looking to improve their postseason chances next year but will need to make some significant roster changes to get there.
Here's a look at the biggest offseason priorities and concerns each front office faces heading into the draft and free agency.

ATLANTA HAWKS
Offseason focus
What is the Hawks' appetite for paying the luxury tax? Atlanta can go under but at the expense of Danilo Gallinari. Does the front office have the authority to use the $6.3 million tax mid-level exception?
The rookie extension of De'Andre Hunter: cap relief in 2023-24 (year one of the extension) when Gallinari is off the books
Defensive-minded free agents to surround Trae Young
Draft assets
First: No. 16
Second: No. 44
Future: The Hawks own all of their future first-round picks. They have a 2023 first from Charlotte (top-16 protected). The pick is lottery-protected in 2024 and 2025 if not conveyed. It will turn into a 2026 and 2027 Charlotte second if not received.
Cash: $4.9 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Atlanta will enter the offseason $7.8 million over the luxury tax if they retain Gallinari. The forward has $5 million guaranteed with the remaining balance of $16.5 million fully protected if he is not waived by June 29. If Gallinari is waived, Atlanta will have the $10.3 million midlevel and $4.1 million biannual exceptions. If he is on the roster, the exception decreases to $6.4 million. The Hawks also have $1.7 and $1.8 million trade exceptions.
Bogdan Bogdanovic has a 15% trade bonus in his contract that has a value of $2.7 million.
Projected depth chart
Team needs
Defensive-minded backup point guard
Frontcourt depth behind John Collins
Wing defender off the bench
Extension-eligible: Bogdan Bogdanovic, Danilo Gallinari and DeAndre Hunter (rookie)
Free-agent status
Delon Wright | Bird
Lou Williams | Bird
Gorgui Dieng | Non Bird
Kevin Knox | Restricted | Non Bird
Timothe Luwawu-Cabarrot | Non Bird
Sharife Cooper | Restricted | Non Bird
Skylar Mays | Restricted | Early Bird
MORE: Complete Hawks offseason guide

BOSTON CELTICS
Offseason focus
The Jaylen Brown extension options: three years, $119 million is the max allowed
The Al Horford expiring contract: Boston becomes a tax team with Horford on the roster
The rookie extension options for Grant Williams
Does Boston have the green light to use their exceptions? (Boston could have a $6.4 million tax midlevel and $17.2, $9.7, $6.9 and $3.8 million trade exceptions).
Draft assets
Second: No. 53
Future: Boston is allowed to trade a 2023 first starting the night of the draft. The Spurs have the right to swap firsts in 2028 (top-1 protected).
Cash: $0 (to send) | $5.7 million (to receive)
Cap-space breakdown
Boston has $156.4 million in salary and can duck under the $149 million luxury tax. To do so, the Celtics would need to waive Horford. The veteran has a $26.5 million salary for 2022-23, but only $14.5 million is guaranteed. If the Celtics stay over the tax, they will then have the $6.4 million tax midlevel.
The Celtics have four players who have either a team option or an offseason guaranteed date. If the $1.6 million team option of Sam Hauser is exercised, $300K of his contract would be guaranteed. Nik Stauskas' $2.2 million contract becomes guaranteed if he is on the roster past July 15. Malik Fitts will receive $50K if he is on the roster past September. There is no guaranteed date in the $1.8 million contract of Juwan Morgan.
Jayson Tatum has a 15% trade bonus that would get voided. Marcus Smart has a trade bonus of less than $1 million and 15% of his total salary. If Smart is traded in the offseason, he would get $1 million.
Boston has four trade exceptions worth more than $3.8 million ($17.2, $9.7, $6.9 and $3.8 million)
Projected depth chart
Team needs
Scoring wing off the bench
Playmaking backup point guard
Frontcourt depth
Extension eligible: Jaylen Brown (as of Oct. 1), Horford and Grant Williams (rookie)
Free-agent status
Luke Kornet | Non Bird
Brodric Thomas | Restricted | Non Bird
Matt Ryan | Restricted | Non Bird

BROOKLYN NETS
Offseason focus
The Kyrie Irving contract: He is eligible for a five-year, $248 million contract (if he declines his player option)
The extensions: Ben Simmons and Seth Curry
The resources to retool the bench: trade exceptions, a $6.4 million tax midlevel and their own free agents. Does the front office have the authority to spend?
Draft assets
First: None
Future: Brooklyn has an unprotected 2023 first from Philadelphia. It also has a 2027 or 2028 top-eight-protected first from the 76ers. The pick is conditional upon Philadelphia sending Oklahoma City a first in either 2025 or 2026. The Nets owe Houston unprotected first-round picks in 2022, 2024 and 2026. The Rockets have the right to swap firsts in 2023, 2025 and 2027. The Nets are allowed to trade either pick from Philadelphia along with their 2028 first.
Cash: $0 (to send) | $3.7 million (to receive)
Cap-space breakdown
Including the $36.9 million player option of Irving, Brooklyn has $158 million in guaranteed contracts and is projected to be over the luxury tax. Because the Nets are in the tax, they will have a $6.4 million tax midlevel exception.
Irving and Patty Mills both have until June 29 to opt in to their contracts. Brooklyn has until June 29 to exercise the $1.6 million contract of Kessler Edwards.
Brooklyn has five trade exceptions: $11.3, $6.3, $3.3, $1.7 and $1.3 million.
Projected depth chart
Team needs
Rim protector at center and frontcourt depth
Backup point guard if Mills becomes a free agent
A healthy Joe Harris and Simmons
Wing defender
Depth at power forward and center
Extension eligible: Irving, Curry, (as of Aug. 11), Simmons (as of Aug. 11) and Joe Harris
Free-agent status
Kyrie Irving | Player | Bird
Patty Mills | Player | Non Bird
Bruce Brown | Bird
Goran Dragic | Non Bird
Blake Griffin | Early Bird
Nic Claxton | Restricted | Bird
Andre Drummond | Non Bird
LaMarcus Aldridge | Early Bird
Kessler Edwards | Team |Restricted | Non Bird
David Duke |Restricted | Non Bird
MORE: Complete Nets offseason guide

CHARLOTTE HORNETS
Offseason focus
The draft: Two picks in the top 15
The restricted free agency of Miles Bridges
Can the current roster become more than a play-in contender? The Hornets are currently over the cap with 11 players under contract.
The extension options for P.J. Washington
How to upgrade at center? Is their lottery pick expendable?
Draft assets
First: No. 13, No. 15
Second: No. 45
Future: The Hornets owe Atlanta a top-16-protected first in 2023. The pick is top-14 protected in 2024 and 2025. If not conveyed in any of the three seasons, the Hornets will send a 2026 and 2027 second to Atlanta.
Cash: $5.6 million (to send) | $3.6 million (to receive)
Cap-space breakdown
The Hornets have $100 million in guaranteed contracts but are over the $122 million salary cap because of the free-agent hold of Bridges, two first-round picks and $15.6 million in partially guaranteed contracts.
Charlotte has four players -- Kelly Oubre Jr., Mason Plumlee, Jalen McDaniels and Nick Richards -- who have partially guaranteed contracts with trigger dates. The $8.5 million contract ($4.3 million is guaranteed) of Plumlee becomes guaranteed on June 21. The $12 million contract of Oubre ($5 million of protection) becomes fully guaranteed if he is not waived by June 30. Richards' $1.8 million contract becomes guaranteed on July 7. If the team option for McDaniels is exercised, his $1.9 million contract will become guaranteed on Aug. 1.
Charlotte has a $10.3 million midlevel and $4.1 million biannual exceptions.
Gordon Hayward has a 15% trade bonus. He would receive $9.2 million if traded in the offseason.
Projected depth chart
Team needs
Rim protector at center and frontcourt depth
James Bouknight to develop into a rotational player
Backup point guard
Extension-eligible: Washington (rookie), McDaniels, Hayward, Plumlee and Richards
Free-agent status
Miles Bridges | Restricted | Bird
Montrezl Harrell | Early Bird
Isaiah Thomas | Non Bird
Jalen McDaniels | Team | Restricted | Bird
Cody Martin | Restricted | Bird
Scottie Lewis | Restricted | Non Bird
Arnoldas Kulboka | Restricted | Non Bird
MORE: Complete Hornets offseason guide

CHICAGO BULLS
Offseason focus
The upside of the roster when healthy? Chicago went 27-13 before Lonzo Ball's injury.
The free agency of Zach LaVine: The All-Star is eligible for a five-year, $212 million max contract
The extension options for Nikola Vucevic and Coby White
Draft assets
First: No. 18
Future: The Bulls owe Orlando a top-four-protected first in 2023. It is top-three protected in 2024. Chicago will send San Antonio a top-10-protected first in 2025 if the pick to Orlando is conveyed in 2023. If the first to the Magic is not sent, Chicago would then send San Antonio a top-10-protected first in 2026, but only if the Magic receive a first in 2024. If the conditions were already settled in the prior season, the pick is top-eight protected. If the pick was not conveyed in 2025 and 2026, the Bulls would send a top-eight-protected first in 2026, 2027 or 2028. They have a lottery-protected first from Portland over the next six seasons. They can trade their 2022 first on the night of the draft and are allowed to trade the Trail Blazers' first in a future deal.
Cash: $4.6 million (to send) | $4.7 million (to receive)
Cap-space breakdown
Chicago has $103 million in salary but is over the cap because of the $29.3 million free-agent hold of LaVine. If he signs a max contract starting at $36.6 million, Chicago would be $8 million below the luxury tax.
Tony Bradley has a $2 million player option that must be exercised by June 29.
Chicago has the $10.3 million midlevel exception but would go into the tax and trigger the hard cap if more than $6.4 million is used.
It will have the $6.4 million tax midlevel exception if LaVine returns.
The $5 million trade exception from the Daniel Theis sign-and-trade expires on July 7.
Projected depth chart
Team needs
A healthy Ball
LaVine in a Bulls uniform when training camp starts
Depth at power forward and center
Extension-eligible: Vucevic and White (rookie)
Free-agent status
Zach LaVine | Bird
Troy Brown Jr. | Restricted | Bird
Tony Bradley | Player | Non Bird
Matt Thomas | Restricted | Non Bird
Tristan Thompson | Non Bird
Derrick Jones Jr. | Bird
Malcolm Hill | Restricted | Non Bird
Tyler Cook | Restricted | Non Bird
MORE: Complete Bulls offseason guide

CLEVELAND CAVALIERS
Offseason focus
The restricted free agency of Collin Sexton: Does he fit long term, and what is the cost?
The rookie extension of Darius Garland: Is he max-worthy?
Should Cleveland explore extensions with Caris LeVert and Kevin Love, or prioritize cap flexibility in 2023?
Draft assets
First: No. 14
Second: No. 39, No. 56
Future: Cleveland owes Indiana a top-14-protected first in 2023.
Cash: $5.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Cleveland has $127.7 million in contracts ($3.7 million are non-guaranteed) and will be close to the $149 million luxury tax if restricted free agent Collin Sexton is brought back.
There is no guaranteed date on the $1.8 million contract of Lamar Stevens. Dean Wade has a $1.9 million team option. The contract is not guaranteed if the option is exercised. If the option is declined, Wade will become a free agent.
The Cavs' midlevel exception ($10.3 or $6.4 million) is dependent on the decision to bring back Sexton.
Projected depth chart
Team needs
3-and-D wing
Backup veteran point guard
Bench scoring and backup center
Extension-eligible: Garland (rookie), Kevin Love, LeVert (as of Aug. 8) and Dylan Windler (rookie)
Note: LeVert is extension-eligible starting on July 1 but is restricted in contract length and percentage increase. The restriction is lifted Aug. 8.
Free-agent status
Collin Sexton | Restricted | Bird
Dean Wade | Restricted | Team
Ed Davis | Non Bird
Rajon Rondo | Non Bird
Moses Brown | Restricted | Non Bird
RJ Nembhard | Restricted | Non Bird
Brandon Goodwin | Restricted | Non Bird
MORE: Complete Cavaliers offseason guide

DALLAS MAVERICKS
Offseason focus
Jalen Brunson's free agency. Should Dallas draw a line in the sand on the cost?
The comfort level of the luxury tax: Dallas is $3 million over the threshold.
Roster resources: $10.9 million trade exception, $6.3 million tax midlevel and Brunson to improve the roster.
Draft assets
First: No. 26
Future: The Mavericks owe New York a top-10-protected first in 2023, 2024 or 2025. The earliest Dallas can trade a first is two years after the pick to New York is conveyed. The Mavericks are allowed to trade the rights to their first in 2022 on the night of the draft.
Cash: $5.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Dallas has $154.1 million in salary and is $5.1 million over the luxury tax. Because the Mavericks are a tax team, they will have the $6.4 million tax midlevel. They also have a $10.9 million trade exception that expires June 27.
The $9.2 million contract of Maxi Kleber and $2 million salary of Frank Ntilikina are non-guaranteed. Kleber's contract is guaranteed if he is not waived by July 3 and Ntilikina by July 4.
Trey Burke has a $3.3 million player option that must be exercised by June 29.
Dorian Finney-Smith has a trade restriction that will get lifted Aug. 12.
Reggie Bullock and Finney-Smith have a 5% trade bonus. Burke has a 7.5% trade bonus.
Projected depth chart
Team needs
Rim protector at center
Backcourt depth
Scoring wing
Extension eligible: Kleber, Burke and Dwight Powell
Free-agent status
Trey Burke | Player | Early Bird
Jalen Brunson | Bird
Theo Pinson | Restricted | Non Bird
Moses Wright | Restricted | Non Bird

DENVER NUGGETS
Offseason focus
The supermax extension of Nikola Jokic, set to be the largest contract in NBA history
The health of Jamal Murray and Michael Porter Jr.
An insurance policy at small forward behind Porter
Draft assets
First: No. 21 and No. 30
Future: The Nuggets owe Oklahoma City a top-14-protected first in 2023, 2024 or 2025. They also owe Orlando a top-five-protected first two years after the pick to OKC is conveyed. From the JaMychal Green trade, the Nuggets will send Oklahoma City a protected first in 2027 if the first to Orlando is conveyed in 2025.
Cash: $5.6 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Denver will enter the offseason with $152.6 million in salary, $3.6 million over the projected tax threshold. This is the first time since 2009-10 that the Nuggets are a tax team. In doing so, Denver has the $6.4 million midlevel exception and also a $8.2 million trade exception.
Jeff Green has until June 20 to opt in to his contract for next season.
Projected depth chart
Team needs
A Healthy Murray and Porter
Depth at small forward and center
Bench scoring
Extension eligible: Jokic, Murray and Monte Morris (as of Sept. 30)
Free-agent status
Facundo Campazzo | Restricted | Early Bird
Jeff Green | Player | Non-Bird
Austin Rivers | Early Bird
Vlatko Cancar | Restricted | Bird
Bryn Forbes | Non Bird
DeMarcus Cousins | Non Bird
Markus Howard | Restricted | Early Bird
Davon Reed | Restricted | Non Bird
MORE: Complete Nuggets offseason guide

DETROIT PISTONS
Offseason focus
The draft options with a top-four pick
Are Detroit's games post All-Star break a blueprint or fool's gold?
The future of Jerami Grant: extend or pursue a trade?
The direction with projected cap space: build the roster or asset retention?
Draft assets
First: No. 5
Second: No. 46
Future: The Pistons owe Oklahoma City a first that has protection from 2023 to 2027 (top 16 in 2022, top 18 in 2023 and 2024, top 13 in 2025 and top nine in 2027).
Cash: $5.8 million (to send) | $0 (to receive)
Cap-space breakdown
The Pistons could have $26 million in room but at the loss of free agent Marvin Bagley III.
They also could create an additional $10 million if the team options of Hamidou Diallo, Frank Jackson and Luka Garza are declined. Detroit has until June 28 to exercise the options. The Pistons also have a team option for Carsen Edwards that must be exercised by June 29.
Cory Joseph has up until June 28 to opt in to his $5.3 million contract.
Projected depth chart
Team needs
Shooters to compliment Cade Cunningham
Backup small forward and center
Extension-eligible: Grant
Free-agent status
Cory Joseph | Player | Bird
Frank Jackson | Team | Early Bird
Rodney McGruder | Bird
Carsen Edwards | Restricted | Team | Non Bird
Marvin Bagley III | Restricted | Bird
Braxton Key | Restricted | Non Bird
Jamorko Pickett | Restricted | Non Bird
Luka Garza | Team | Restricted | Non Bird
Hamidou Diallo | Team | Bird
MORE: Complete Pistons offseason guide

GOLDEN STATE WARRIORS
Offseason focus
The rookie extension of Jordan Poole
The Draymond Green extension: Is Golden State paying for the past or the future?
The expiring contract of Andrew Wiggins
The bench resources: veterans minimum and tax midlevel exceptions
Is some of their youth expendable? James Wiseman, Jonathan Kuminga and Moses Moody
Draft assets
First: No. 28
Second: No. 51, No. 55
Future: Golden State owes Memphis a 2024 top-four-protected first (converts to top-one-protected in 2025 and unprotected in 2026).
Cash: $5.8 million (to send) | $5.8 million (to receive)
Projected depth chart
Cap-space breakdown
For the sixth time in eight years, Golden State will be in the luxury tax.
Because the Warriors have been in the tax in four of the past five seasons (including in 2022-23), they are a repeater-tax team. Golden State will have the $6.4 million tax midlevel and veterans minimum exception to use in free agency.
Stephen Curry, Green and Klay Thompson all have a 15% trade bonus. The bonus for Curry is voided.
Team needs
A starting center
A healthy Wiseman
Bench depth
Extension-eligible: Wiggins, Thompson, Green (as of Aug. 3) and Poole (rookie)
Free-agent status
Kevon Looney | Bird
Otto Porter Jr. | Non Bird
Nemanja Bjelica | Non Bird
Andre Iguodala | Non Bird
Damion Lee | Bird
Gary Payton II | Early Bird
Juan Toscano-Anderson | Restricted |Bird
Chris Chiozza | Restricted | Non Bird
Quinndary Weatherspoon | Restricted

HOUSTON ROCKETS
Offseason focus
The draft: Two firsts
Finding closure with John Wall: Houston could seek a buyout if no trade materializes
What is the trade value for Christian Wood and Eric Gordon? Could Houston extend Wood with a new contract?
The rookie extension of Kevin Porter Jr.: Is there a body of work to trust him with a lucrative contract? Can he play alongside Jalen Green?
Draft assets
First: No. 1, No. 17
Future: The Rockets acquired unprotected firsts from the Nets in 2024 and 2026 in the James Harden deal. They also have future swap rights with the Nets in 2023, 2025 and 2027. In addition, they have a future first from Milwaukee (2023 unprotected). The Rockets owe the Thunder a first in 2024 (top-four protected) and 2026 (top-four protected). In addition, Oklahoma City has the right to swap picks in 2025 (top-10 protected; OKC has the right to swap with the Rockets or Clippers).
Cash: $4.6 million (to send) | $5.8 million (to receive)
Cap-space breakdown
The Rockets have $123.8 million in salary and are right at the salary cap. Because they have enough of a buffer below the luxury tax, Houston has the $10.3 million midlevel and $4.1 million biannual exception.
John Wall has until June 29 to opt in to his $47.4 million contract.
The Rockets have until June 29 to exercise the $1.8 million contract of Jae'Sean Tate. If the option is declined, Tate would become a restricted free agent. He is also a restricted free agent in 2023 if the option is exercised.
Projected depth chart
Team needs
Shot creating forward
Starting point guard
Player development of their young players
Extension eligible: Wall, Porter (rookie), Gordon (as of Sept. 3), Wood, Jae'Sean Tate and KJ Martin (as of July 23)
Free-agent status
John Wall | Player | Bird
Dennis Schroder | Non Bird
Jae'Sean Tate | Team | Early Bird
Bruno Fernando | Restricted | Bird
Trevelin Queen | Restricted | No Bird
Anthony Lamb | Restricted Non Bird
MORE: Complete Rockets offseason guide

INDIANA PACERS
Offseason focus
The draft: a first and two seconds
Does Indiana create room or stay over the cap?
Renegotiating Myles Turner's contract
Draft assets
First: No. 6
Second: No. 31, No. 58
Future: The Pacers own all of their future first-round picks. They have a top-14-protected first from Cleveland in 2023.
Cash: $4.7 million (to send) | $5.8 million (to receive)
Cap-space breakdown
The Pacers are projected to have $24 million in cap space.
Because Indiana will likely act as a room team, it will have a $5.3 million exception available.
The $1.6 million contracts of Duane Washington and Terry Taylor are guaranteed on July 6 and July 10.
Indiana has until June 29 to exercise the team option for Oshae Brissett ($1.8 million).
The Pacers have three trade exceptions: $10.5, $7.3 and $2.3 million. The exceptions will go away if Indiana uses cap space.
Projected depth chart
Team needs
Starting small and power forward
Backup small and power forward
Extension eligible: Turner, Goga Bitadze (rookie) and Buddy Hield (as of Oct. 1)
Free-agent status
T.J. Warren | Bird
Jalen Smith | Third-year restriction
Oshae Brissett | Team | Restricted | Early Bird
Gabe York | Restricted | Non Bird
Nate Hinton | Restricted | Non Bird
MORE: Complete Pacers offseason guide

LA CLIPPERS
Offseason focus
Tradable contracts: four players earning between $16.7 million to $11.2 million
The restricted free agency of Amir Coffey
Draft assets
Second: No. 43
Future: The Clippers owe an unprotected first in 2024 and 2026 to Oklahoma City from the Paul George trade. In addition, the Thunder can swap first-rounders with LA in 2023 and 2025. The next available first the Clippers can trade is in 2028.
Cash: $0 (to send) | $5.8 million (to receive)
Cap-space breakdown
They currently have $171.6 million in contracts, $22.6 million above the tax threshold, and are a tax team for the third year in a row. Because they are over the tax, the Clippers have a $6.4 million tax midlevel exception. They also have a $9.7 and $8.3 million trade exception.
Nicolas Batum has until June 29 to opt in to his $3.3 million contract. The Clippers have until June 29 to exercise the $7.5 million contract of Ivica Zubac.
Reggie Jackson and Kawhi Leonard have a 15% trade bonus. The bonus for Leonard is voided.
Projected depth chart
Team needs
A healthy Leonard and George
Backup point guard
Backup center
Extension eligible: Zubac and Marcus Morris
Ivica Zubac | Team | Bird
Nicolas Batum | Player | Early Bird
Isaiah Hartenstein |Non Bird
Rodney Hood | Non Bird
Xavier Moon | Restricted | Non Bird
Jay Scrubb | Restricted | Non Bird
Amir Coffey | Restricted | Bird
MORE: Complete Clippers offseason guide

LOS ANGELES LAKERS
Offseason focus
What are the options with Russell Westbrook?
The LeBron James extension: Two years, $97.1 million starting Aug. 4
Evaluate Anthony Davis
Look for youth on bargain contracts in free agency (tax midlevel and veterans minimum)
Draft assets
Future: The Pelicans have the right to swap in 2023 and an unprotected first via Los Angeles in 2024. The Pelicans have the right to defer the 2024 first-rounder until 2025. The Lakers are allowed to trade a first-round pick in 2027 and 2029.
Cash: $4.4 million (to send) | $5.8 million (to receive)
Cap-space breakdown
The Lakers are right at the luxury tax with $150 million in salary. Because they are at the tax, the Lakers will have the $6.4 million tax midlevel exception. They also have a $2.7 and $1.7 million trade exception.
Kendrick Nunn has until June 22 to opt in to his $5.3 million contract. Westbrook has until June 29 to opt in to his $47.1 million contract.
Davis and James have a 15% trade bonus. The bonus for Davis is $8.7 million if traded after July 1.
Projected depth chart
Team needs
Sacrifice from their veterans
Youth sprinkled throughout their bench
Depth at every position
Extension eligible: James (as of Aug. 4) and Westbrook
Free-agent status
Russell Westbrook | Player | Bird
Kendrick Nunn | Player | Non Bird
Wayne Ellington | Non Bird
Dwight Howard | Non Bird
Kent Bazemore | Non Bird
Malik Monk | Non Bird
Carmelo Anthony | Non Bird
DJ Augustin | Non Bird
Mason Jones | Restricted | Non Bird
Mac McClung | Restricted | Non Bird
Wenyen Gabriel | Restricted | Non Bird
MORE: Complete Lakers offseason guide

MEMPHIS GRIZZLIES
Offseason focus
The draft: two first-round picks
The extensions: Ja Morant and Brandon Clarke
What is the cost of free agents Tyus Jones and Kyle Anderson?
Do Dillon Brooks and Steven Adams fit long term? Last year of their contract
Draft assets
First: No. 22, No. 29
Second: 47
Future: The Grizzlies own all their future first-round picks and a top-four-protected first-rounder from the Warriors in 2024. The first is top-one-protected in 2025 and unprotected in 2026.
Cash: $4.8 million (to send) | $5.5 million (to receive)
Cap-space breakdown
The Grizzlies have $97.8 million in salary but are projected to be over the cap when factoring in the free-agent holds of Jones and Anderson and two first-round picks. If Memphis stays over the cap, it will have a $10.3 million midlevel and $4.1 million biannual exception. It also has $4.1 and $1.1 million trade exceptions.
The $2.3 million contract of John Konchar has $840K in salary protection. The balance becomes guaranteed if Konchar is on the roster past July 3.
Projected depth chart
Team needs
Veteran backup point guard
Versatile wing-forward
Shot creating guard
Extension eligible: Morant (rookie), Clarke (rookie), Brooks, Konchar, De'Anthony Melton, Adams and Xavier Tillman Jr. (as of July 27)
Free-agent status
Kyle Anderson | Bird
Tyus Jones | Bird
Yves Pon | Restricted | Non Bird
Jarrett Culver | Fourth year restriction
MORE: Complete Grizzlies offseason guide

MIAMI HEAT
Offseason focus
Tyler Herro's rookie extension: Is he worth starter-type money ($20 million-plus)?
Can the Heat acquire another big-name superstar?
The cost to retain Victor Oladipo
Draft assets
First: No. 27
Future: Miami owes Oklahoma City a 2025 top-14-protected first. The pick is unprotected in 2026 if not conveyed in the prior year. The Heat are allowed to trade a 2022, 2023, 2028 and 2029 first.
Cash: $5.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
The Heat have $135.6 million in salary and are $13.3 million below the luxury tax.
Miami will have the $10.3 million midlevel and $4.0 million biannual exception. However, using more than $6.3 million of the midlevel will hard cap the Heat. They also have a $1.8 million trade exception.
The Heat have four players -- Gabe Vincent, Max Strus, Omer Yurtseven and Haywood Highsmith -- who are on non-guaranteed contracts. The salaries for Vincent, Strus and Yurtseven become guaranteed June 29. There is a July 1 trigger date for $50K on the $1.75 million Highsmith contract.
PJ Tucker has until June 29 to opt-into his $7.4 million contract for 2022-23.
Jimmy Butler has a 15% trade bonus that is valued at $4.6 million.
Projected depth chart
Team needs
Versatile wing defender
Backup power forward
A healthy Kyle Lowry
Extension eligible: Herro (rookie)
Free-agent status
Dewayne Dedmon | Non Bird
Markieff Morris | Non Bird
Victor Oladipo | Bird
P.J. Tucker | Player | Non Bird
Udonis Haslem | Bird
Mychal Mulder | Restricted | Non Bird
Caleb Martin | Restricted | Non Bird

MILWAUKEE BUCKS
Offseason focus
The free agency (and cost) of Bobby Portis and Pat Connaughton
Khris Middleton's extension options
Bargain shopping in free agency for bench help: veterans minimum and tax midlevel
Draft assets
First: No. 24
Future: Milwaukee has control of its 2022 and 2028 first-round picks. Between those two, the Bucks' picks are controlled by other teams. Houston has Milwaukee's unprotected first-round pick in 2023. New Orleans has Milwaukee's unprotected first-round picks in 2025 and 2027. The Pelicans also have swap rights with the Bucks in 2024 and 2026.
Cash: $5.8 million (to send) | $1.5 million (to receive)
Cap-space breakdown
Milwaukee has $159.5 million in salary and is $10.5 million over the luxury tax. Because it is over the tax, Milwaukee will have a $6.4 million tax exception. It also has two trade exceptions of $1.6 and $1.5 million.
The Bucks have three players -- Thanasis Antetokounmpo ($1.9 million), Connaughton ($5.7 million) and Portis ($4.6 million) -- who have player options. Antetokounmpo has until June 21 to opt in, Connaughton until June 22 and Portis until June 29.
The contracts of Luca Vildoza ($1.8 million) and Rayjon Tucker ($1.8 million) are non-guaranteed and do not have an offseason guaranteed date.
Projected depth chart
Team needs
Power forward to compliment Giannis
Depth at small forward, power forward and center (if Portis does not return)
Insurance at backup point guard
Extension eligible: Brook Lopez, Middleton (as of July 11) and Connaughton
Free-agent status
Pat Connaughton | Player | Bird
Serge Ibaka | Early-Bird
Bobby Portis | Player | Early Bird
Wesley Matthews | Non Bird
Jevon Carter | Non Bird
Jordan Nwora | Restricted | Early Bird
Lindell Wigginton | Restricted | Non Bird
Thanasis Antetokounmpo | Player | Bird
MORE: Complete Bucks offseason guide

MINNESOTA TIMBERWOLVES
Offseason focus
The draft: four picks, including three in the second
Where can they upgrade the roster? Wolves have 11 players under contract
The extension options with Karl-Anthony Towns and D'Angelo Russell
Draft assets
First: No. 19
Second: No. 40, No. 48, No. 50
Future: The Timberwolves have all their own first-round picks
Cash: $5.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
The Timberwolves are $25.2 million below the luxury tax and will have a $10.3 million midlevel and $4.1 million biannual exception. They also have a $4.75 million trade exception that expires June 30.
Minnesota has until June 29 to exercise the $1.9 million team options of Jaylen Nowell and Naz Reid, whose contract becomes guaranteed on July 20.
Towns has a 15% trade bonus valued at $5 million.
Projected depth chart
Team needs
Starting point guard who can control the game
Defensive-minded depth with size
Extension-eligible: Towns, Russell, Reid, Nowell and Malik Beasley (as of July 9)
Free-agent status
Taurean Prince | Bird
Jake Layman | Bird
Josh Okogie | Restricted | Bird
Jaylen Nowell | Team | Bird
Naz Reid | Team | Bird
Greg Monroe | Non Bird
Nathan Knight | Restricted | Non Bird
McKinley Wright | Restricted | Non Bird
MORE: Complete Timberwolves offseason guide

NEW ORLEANS PELICANS
Offseason focus
The draft: Keep or look to move the no. 8 pick?
Zion Williamson's rookie extension: Should he get a blank check or should New Orleans include injury protection?
The extension options for CJ McCollum
Balancing the roster: 14 players under contract before free agency starts
Draft assets
First: No. 8
Second: No. 41, No. 52
Future: The Pelicans have the Lakers' 2024 first-round pick and have the option to defer that to 2025. The Pelicans can also swap their 2023 first-round pick for the Lakers' pick. Additionally, the Pelicans have unprotected first-round picks from the Bucks in 2025 and 2027 and swap rights with Milwaukee in 2024 and 2026.
Cash: $3.8 million (to send) | $2.1 million (to receive)
Cap-space breakdown
The Pelicans return 14 players under contract and are $2.2 million below the tax. They will have a $10.3 million midlevel and $4.1 million biannual exception. However, do not expect New Orleans to use more than $6.3 million of the exception because it would hard cap it and also push it into the tax. It also has $6.4 and $1.8 million trade exceptions.
Brandon Ingram and Jonas Valanciunas have a trade bonus. The Ingram bonus is voided, and Valanciunas' is $1 million.
Projected depth chart
Team needs
A healthy Zion Williamson
Versatile guard with size
Backup small forward
Extension eligible: Williamson (rookie), Larry Nance Jr., McCollum and Jaxson Hayes (rookie)
Free-agent status
Tony Snell | Non Bird
Gary Clark | Restricted | Non Bird
Jared Harper | Restricted | Non Bird
MORE: Complete Pelicans offseason guide

NEW YORK KNICKS
Offseason focus
The draft: Is pick No. 11 expendable?
Is Julius Randle part of the future?
How does this roster improve? Twelve guaranteed contracts in 2022-23 and over the cap
What is the cost to retain unrestricted free agent Mitchell Robinson?
The extensions: RJ Barrett and Cam Reddish
Draft assets
First: No. 11
Second: No. 42
Future: New York is owed a 2023 first-round pick from Dallas. It is top-10 protected in 2023, 2024 and 2025. If not conveyed by 2025, it becomes a 2025 second-round pick.
Cash: $5.7 million (to send) | $3.8 million (to receive)
Cap-space breakdown
The Knicks are right at the $122 million salary cap and will have a $10.3 million midlevel and $4.1 million biannual exception.
Julius Randle has a 15% trade bonus that is valued at $11.5 million. If Randle is traded after July 1, the bonus is divided by three and added to the first three seasons of his contract (the player option in Year 4 is excluded).
There is no trigger date on the $5.2 million non-guaranteed contract of Taj Gibson.
Projected depth chart
Team needs
Shot creator at guard
3-and-D versatile wing
Rim protector at center
Extension-eligible: Barrett (rookie) and Reddish (rookie)
Free-agent status
Mitchell Robinson | Bird
Ryan Arcidiacono | Non Bird
Feron Hunt | Restricted | Non Bird
MORE: Complete Knicks offseason guide

OKLAHOMA CITY THUNDER
Offseason focus
Use it or lose it with remaining cap space: $23.6 million in room to use by June 30
The draft: Two first-round picks and 17 future firsts: Does OKC explore moving up to No. 1 but at the cost of a future first?
The extensions: Lu Dort and Kenrich Williams
Draft assets
First: No. 2 and No. 12
Second: No. 34
Future: The Thunder are owed a bevy of future first-round picks from other teams:
In 2023, they have a top-14-protected pick from the Nuggets (top-14 protected in 2024 and 2025, else it becomes two second-round picks) and have swap rights with the Clippers. They also have a top-18-protected first from Detroit (the pick is top-18 protected in 2024, top 13 in 2025, top 11 in 2026 and top nine in 2027). They have a lottery-protected first from Washington (top-12 protected in 2024, top 10 in 2025 and top eight in 2026).
In 2024 they have an unprotected pick from the Clippers and a top-four-protected pick from the Rockets (becomes two second-round picks if it does not convey).
In 2025, they have a top-six-protected pick from the 76ers. They also have swap rights with the Rockets (top-10 protected) and the Clippers (unprotected). In 2025 they have a top-14-protected pick from the Heat (unprotected in 2026).
In 2026 they have an unprotected pick from the Clippers and a top-four-protected pick from the Rockets (becomes a second-round pick if not conveyed).
Finally, in 2027, they have only their own first-round pick, unless the 2025 76ers first-round pick has not conveyed by then (it will still have top-four protection in 2027). They also have a protected first from Denver but two years after the Nuggets trade a 2025 or 2026 first.
Cash: $4.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Despite having only $74 million in guaranteed contracts, the Thunder are projected to be over the salary cap because of the Gilgeous-Alexander max contract, non-guaranteed salaries, dead cap hits and three first-round cap holds. Because Oklahoma City is projected over the cap, it will have a $10.3 million midlevel and $4.1 million biannual exception available to use.
Oklahoma City has until June 29 to exercise the $1.9 million team option of Dort. If the option is declined, Dort will become a restricted free agent and the Thunder will have the right to match on an offer sheet. If the option is picked up, Dort will become an unrestricted free agent in 2023. Derrick Favors has until June 29 to opt in to his $10.2 million contract for 2022-23.
The Thunder have until June 29 to exercise the $3.5 million team option of Mike Muscala.
Isaiah Roby has both a team option and trigger date in his contract for next season. The Thunder have until June 25 to pick up the $1.9 million option for next season. If they exercise the option, the $1.9 million contract becomes guaranteed if he is not waived by July 3. There is no offseason trigger date for the $2 million non-guaranteed contract of Kenrich Williams. The $1.9 million contract of Theo Maledon becomes guaranteed on June 30. Vit Krejci has $781,579 in salary protection. There is no trigger date in the remaining balance ($781,759) owed.
Projected depth chart
Team needs
Floor spacing big
Wing-forward with size
Frontcourt depth
Extension eligible: Dort, Williams, Darius Bazley (rookie), Ty Jerome (rookie), Isaiah Roby, Favors and Maledon (as of Aug. 28)
Free-agent status
Mike Muscala | Team | Bird
Luguentz Dort | Team | Restricted | Bird
Derrick Favors | Player | Early-Bird
Isaiah Roby | Team | Restricted | Bird
Melvin Frazier Jr. | Restricted | Non-Bird
MORE: Complete Thunder offseason guide

ORLANDO MAGIC
Offseason focus
The draft: Three picks in the top 35, including No. 1
The value of cap flexibility: can create up to $25M
Mo Bamba's restricted free agency
The expiring contract of Terrence Ross
Draft assets
First: No. 1
Second: No. 32, No. 35
Future: Orlando is owed a top-four-protected 2023 first-round pick from Chicago. The protection reduces to top three in 2024. The Magic are also owed a top-five-protected first-round pick from the Nuggets, two years after Denver conveys a first-round pick to Oklahoma City (the earliest would be 2025).
Cash: $5.8 million (to send) | $2.1 million (to receive)
Cap-space breakdown
The Magic have $95 million in salary, but cap space is dependent on what happens with restricted free agent Bamba. Bamba's $22.7 million free-agent hold and their own first-round pick have them right up against the cap. If Bamba does not return, Orlando projects to have $26 million in room. If the Magic act as a cap-space team, they will have the $5.3 million room midlevel.
The $1.9 million contract of Moritz Wagner is guaranteed June 30.
Projected depth chart
Team needs
Stretch 4 that can space the floor
Playmaking point guard
Wing defender
Extension eligible: Ross, Isaac (as of Sept. 30) and Markelle Fultz (as of Sept. 30)
Free-agent status
Gary Harris | Bird
Mo Bamba | Restricted | Bird
Bol Bol | Restricted | Bird
Robin Lopez | Non Bird
Admiral Schofield | Restricted | Non Bird
Ignas Brazdeikis | Restricted | Non Bird
MORE: Complete Magic offseason guide

PHILADELPHIA 76ERS
Offseason focus
Determine if James Harden is worth keeping and if he will take less money to stay
The extension of Matisse Thybulle
Is Tobias Harris part of the future?
The luxury tax: Can stay under but at the cost of bench depth (Danny Green)
Draft assets
First: No. 23
Future: The 76ers owe Brooklyn a 2023 unprotected first. Philadelphia owes Oklahoma City a top-six-protected first in 2025. If the first is not sent in 2025, the Thunder will receive either a 2026 or 2027 top-four-protected first. Two years after the first to the Thunder is conveyed, Philadelphia will send Brooklyn a top-eight-protected first in either 2027 or 2028.
Cash: $3.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Not including the $17 million of non-guaranteed contracts, Philadelphia enters the offseason with $139 million in guaranteed salary, $10 million below the luxury tax.
Green has a $10 million contract that becomes guaranteed if he is not waived by July 1. If Green is waived, Philadelphia will have the $10.3 million midlevel and $4.1 million biannual exception available. The 76ers will have the $6.4 million tax midlevel if Green returns.
The $1.8 million contract of Isaiah Joe becomes guaranteed on the first day of the regular season. There are no trigger dates in the $1.8 million non-guaranteed contract of Paul Reed Jr.
Charles Bassey has $74,742 of his $1.6 million contract guaranteed. There is no trigger date for the balance. Philadelphia has until June 29 to exercise the $2 million team option of Shake Milton.
Harden has until June 29 to opt in to his $47.4 million contract.
Tobias Harris has a trade bonus that is the lesser of $5 million or 5% of his remaining salary. The current value is $3.8 million.
Projected depth chart
Team needs
Ball handler in the backcourt
Forward to compliment Joel Embiid
Guard scoring off the bench
Extension eligible: Harden (as of Aug. 11), Thybulle (rookie), Harris, Milton and Joe
Free-agent status
James Harden | Player | Bird
Paul Millsap | Non Bird
Shake Milton | Team | Bird
Myles Powell | Restricted | Non Bird
MORE: Complete 76ers offseason guide

PHOENIX SUNS
Offseason focus
What is the cost of restricted free agent Deandre Ayton?
The extensions: Devin Booker, Cameron Johnson and Jae Crowder
Does the front office have the authority to spend outside of re-signing its own players?
Draft assets
Future: Phoenix can trade its 2023 first starting the night of the draft. Besides the pick owed to Oklahoma City in June, the Suns own all of their first-round picks.
Cash: $5.7 million (to send) | $5.7 million (to receive)
Cap-space breakdown
Expect the Suns to be above the luxury-tax threshold for the first time since 2009-10.
Phoenix has $128.8 million in salary and is expected to exceed the $149 million tax threshold if it signs restricted free agent Ayton to a lucrative contract.
Because it is projected to be above the tax threshold, Phoenix will have the $6.4 million tax midlevel exception.
Projected depth chart
Team needs
Depth at center
Insurance policy at PG to Chris Paul
Backup power forward
Extension eligible: Johnson (rookie), Booker and Crowder
Free-agent status
Deandre Ayton | Restricted | Bird
JaVale McGee | Non Bird
Elfrid Payton | Non Bird
Aaron Holiday | Restricted | Bird
Bismack Biyombo | Non Bird
Ishmail Wainright | Restricted | Non Bird
Gabriel Lundberg | Restricted | Non-Bird
MORE: Complete Suns offseason guide

PORTLAND TRAIL BLAZERS
Offseason focus
Does the timeline to rebuild the roster overlap with Damian Lillard's prime?
The draft: three picks, including No. 7
The comfort level of extending Lillard: two years, $106 million
The direction with cap flexibility: stay over and use the $20.9 million trade exception or create up to $35 million but at the expense of a player like Jusuf Nurkic?
The restricted free agency of Anfernee Simons
Draft assets
First: 7
Second: 36, 57
Future: The Blazers owe Chicago a lottery-protected first from 2023 to 2027. Portland will receive a 2025 first from Milwaukee (if 5-30).
Cash: $5.8 million (to send) | $5.8 million (to receive)
Cap-space breakdown
Portland is in position to create cap space or act as an over-the-cap team.
The cap-space direction would see the Trail Blazers renouncing all of their free agents except for Simons, waiving Eric Bledsoe and renouncing their $21 million trade exception. In this scenario, Portland would have $35.5 million in cap space.
Bledsoe's $19.4 million contract has $3.9 million in protection. The balance becomes guaranteed on July 10. Josh Hart has a $12.96 million contract that becomes guaranteed June 25. If Hart is on the roster, Portland can still create up to $23 million in room. It also has a $6.6 and $3.3 million trade exception.
By staying over the cap, the Trail Blazers would still have their large trade exception and can use Bledsoe's expiring contract in a trade. They would also have available a $10.3 million midlevel and $4.1 million biannual exception.
Projected depth chart
Team needs
Rim protector at center
Versatile wing with size
Bench depth
Extension eligible: Lillard, Nassir Little (rookie) and Bledsoe
Free-agent status
Anfernee Simons | Restricted | Bird
Jusuf Nurkic | Bird
Ben McLemore | Non Bird
CJ Elleby | Restricted | Early Bird
Brandon Williams | Restricted | Non Bird
Keljin Blevins | Restricted | Early Bird
Joe Ingles | Bird
Elijah Hughes | Restricted | Early Bird
MORE: Complete Trail Blazers offseason guide

SACRAMENTO KINGS
Offseason focus
The draft: impact player in the lottery
The Domantas Sabonis extension
The $40 million in expiring contracts: cap flexibility in 2023 or trade for a player with years left
Draft assets
First: No. 4
Second: No. 37, No. 49
Future: Sacramento owns all of its future first-round picks
Cash: $5.8 million (to receive) | $5.8 million (to send)
Cap-space breakdown
Sacramento is projected to be over the salary cap, despite $113 million in salary. It will have a $10.3 million midlevel and $4.1 million biannual exception. The Kings also have a $4 million trade exception.
The Kings have until June 28 to exercise the $2.6 million team option of Trey Lyles.
The $1.9 million contract of Chimezie Metu is guaranteed June 29.
Richaun Holmes has a 15% trade bonus. The bonus is valued at $3.5 million.
Projected depth chart
Team needs
Power forward with skills of a wing
Shooting off the bench
Veteran backup point guard
Extension eligible: Harrison Barnes, Sabonis (as of Oct. 1) and Justin Holiday
Free-agent status
Trey Lyles | Player | Non Bird
Josh Jackson | Early Bird
Jeremy Lamb | Bird
Damian Jones | Early Bird
Neemias Queta | Restricted | Non Bird
MORE: Complete Kings offseason guide

SAN ANTONIO SPURS
Offseason focus
The draft: Three picks in the top 25
Restricted free agency for Lonnie Walker IV: a priority or does San Antonio choose to maximize cap space?
The extensions: Keldon Johnson and Jakob Poeltl
Draft assets
First: No. 9, No. 20, No. 25
Second: No. 38
Future: The Spurs own all of their future first-round picks. They have a top-10-protected first from Chicago starting in 2025, but only if the Magic receive a first from the Bulls in 2023. If Chicago does not send the Magic a first in 2023 but in 2024, San Antonio will receive a top-10-protected first in 2026. The pick is also top-eight protected in 2027 and 2028. It has the right to swap firsts with Boston (top-one protected) in 2028.
Cash: $3.4 million (to receive) | $5.8 million (to send)
Cap-space breakdown
The Spurs project to have $16.5 million of room, but that number could increase to $27 million if restricted free agent Walker is not brought back. If San Antonio acts as a room team, it will have a $5.3 million midlevel exception.
The $7.4 million contract of Zach Collins becomes fully guaranteed if he is on the roster past June 24. There is currently $3.67 million guaranteed. Tre Jones has a $1.8 million non-guaranteed contract. If he is on the roster past Aug. 1, $500K will become guaranteed. The remaining balance is guaranteed if he is on the roster the first day of the regular season.
Keita Bates-Diop ($1.9 million) and Jock Landale ($1.6 million) have non-guaranteed contracts. The Bates-Diop contract becomes guaranteed on the first day of the regular season, and there is no trigger date for Landale.
Projected depth chart
Team needs
Lob-catching, shot blocker at center
Versatile stretch power forward
Scorer to compliment Dejounte Murray
Extension eligible: Johnson (rookie), Dejounte Murray, Poeltl and Tre Jones
Free-agent status
Lonnie Walker IV | Restricted | Bird
Joe Wieskamp | Restricted | Non Bird
Devontae Cacok | Restricted | Non Bird
DJ Stewart | Restricted | Non Bird
Robert Woodard II | Restricted | Non Bird
MORE: Complete Spurs offseason guide

TORONTO RAPTORS
Offseason focus
The extensions: Fred VanVleet and Pascal Siakam
The resources to build the bench: Bird rights on Thaddeus Young and Chris Boucher, $10.3M midlevel exception and an early second-rounder
Draft assets
Second: No. 33
Future: The Raptors own all of their future first-round picks starting in 2023.
Cash: $5.8 million (to receive) | $5.8 million (to send)
Cap-space breakdown
The Raptors are not a cap-space team but have financial flexibility to build out their bench and still stay under the tax. They are a projected $35 million below the threshold. They will have a $10.3 million midlevel and $4.1 million biannual exception. The Raptors also have a $5.3 and $3.1 million trade exception.
Svi Mykhailiuk has until June 22 to opt in to his $1.9 million contract for 2022-23.
Dalano Banton has $150K in guaranteed salary. It will increase to $300K if he is on the roster past July 4. The remaining $1.26 million is guaranteed if he is not waived by the first day of the regular season.
Projected depth chart
Team needs
Versatile two-way wing
Bench depth at every position
Rim running big
Extension eligible: Siakam (as of Oct. 1) and VanVleet
Free-agent status
Thaddeus Young | Bird
Chris Boucher | Bird
Yuta Watanabe | Early Bird
Svi Mykhailiuk | Player | Non Bird
David Johnson | Restricted | Non Bird
Justin Champagnie | Restricted | Non Bird
Isaac Bonga | Non Bird
MORE: Complete Raptors offseason guide

UTAH JAZZ
Offseason focus
Can this roster improve outside of trading Donovan Mitchell or Rudy Gobert?
The expiring contract of Bojan Bogdanovic
Draft assets
Future: Utah owes Oklahoma City a 2024 top-10-protected first. The pick is top-10 protected in 2025 and top-eight protected in 2026.
Cash: $4.9 million (to receive) | $4.8 million (to send)
Cap-space breakdown
For a third straight season, Utah is projected to be a tax team. Not including the $7.4 million non-guaranteed contract of Juancho Hernangomez, the Jazz are right at the $149 million tax threshold. Hernangomez's contract becomes guaranteed June 30.
Because it is right at the tax, Utah will have a $6.4 million midlevel exception. It also has a $9.8 and $1.6 million trade exception.
Projected depth chart
Team needs
Wing defender
Backup point guard
Extension eligible: Bogdanovic, Jordan Clarkson, Nickeil Alexander-Walker and Hernangomez
Free-agent status
Eric Paschall | Restricted | Bird
Hassan Whiteside | Non Bird
Trent Forrest | Restricted | Non Bird
Xavier Sneed | Restricted | Non Bird
MORE: Complete Jazz offseason guide

WASHINGTON WIZARDS
Offseason focus
The free agency of Bradley Beal
Finding stability at point guard
The group of extensions: Kuzma, Porzingis and Hachimura
Draft assets
First: No. 10
Second: No. 54
Future: The Wizards owe Oklahoma City a top-14-protected in 2023, top-12 protected in 2024, top-10 protected in 2025 and top-eight protected in 2026. It will turn into second-round picks in 2026 and 2027 if not conveyed.
Cash: $4.7 million (to receive) | $5.8 million (to send)
Cap-space breakdown
Cap space is manufactured only if Beal declines his $36.4 million player option and does not return. Beal has until June 29 to opt in to his contract. If Beal returns, the Wizards will have the $10.3 million midlevel and $4.1 million biannual exception available in free agency. Beal has a $5.4 million trade bonus but only if he opts in to his contract for 2022-23 and is eventually traded.
The $14 million contract of Kentavious Caldwell-Pope is guaranteed if he is on the roster past June 28. There is currently $4.9 million guaranteed.
There is a July 1 trigger date on the $4.7 million contract of Ish Smith.
Projected depth chart
Team needs
Starting point guard
Wing to compliment Bradley Beal
Extension eligible: Beal, Rui Hachimura (veteran), Kristaps Porzingis, Caldwell-Pope, Vernon Carey and Kyle Kuzma (as of Sept. 30)
Free-agent status
Bradley Beal | Player | Bird
Thomas Bryant | Bird
Raul Neto | Early Bird
Anthony Gill | Restricted | Early Bird
Cassius Winston | Non Bird
Jordan Schakel | Restricted | Non Bird
Tomas Satoransky | Non Bird